The Commissioner Of Income Tax, Central Circle I, Tuticorin v. M/S.rose Matches Private Limited

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09-02-2016 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDRENANDTHE HONOURABLE MRS.JUSTICE S.VIMALA Tax Case Appeal No.979 of 2014 The Commissioner of Income Tax,Central Circle I,Tuticorin... Appellant.Versus M/s.Rose Matches Private Limited43, Main Road,Kovilpatti... Respondent. Prayer: Appeal presented to the High Court against the order ofthe Income Tax Appellate Tribunal `A' Bench, Chennai, dated5.9.2011, in ITA No.1135/MDS/2011 arising against the order ofthe Commissioner of Income Tax (Appeals)-I, Madurai dated18.03.2011 in ITA No.0141/08-09, against the assessment order ofthe Deputy Commissioner of Income Tax, circle I, Tuticorin,dated 31.12.2008 for the Financial year 2002-2003. For Appellant : Mr.T.Ravikumar Mr.J.Narayanaswamy Mr.T.R.Senthil Kumar Mr.M.Swaminathan O R D E R The learned counsels appearing for the Appellant/Revenuehad submitted that they may be permitted by this court towithdraw the present tax case appeal, in view of the CircularNo.21 of 2015, issued by the Central Board of Direct Taxes,Department of Revenue, Ministry of Finance, Government of India,dated 10.12.2015, as the tax effect relating to the matter isless than Rs.20,00,000/-. https://hcservices.ecourts.gov.in/hcservices/ 2. The learned counsels had further submitted that libertymay be granted to the Appellant/Revenue to revive the tax caseappeal, if it is found that it had been withdrawn,inadvertently, even though it falls under the exceptionsmentioned in paragraph 8 of the circular. 3. In view of the said submissions made by the learnedcounsels appearing for the Appellant/Revenue, the present taxcase appeal stands dismissed, as withdrawn. It is made clearthat the questions of law, which may arise for the decision ofthis Court, in the present tax case appeal, are left open to beconsidered and decided in appropriate cases, in accordance withlaw. It is also made clear that it would be open to theAppellant/Revenue to revive the tax case appeal, if it is foundthat it had been withdrawn, inadvertently, even though it fallsunder the exceptions mentioned in paragraph 8 of the Circular,within a period of twelve weeks from today. No costs. Sd/-Assistant Registrar(CS-VI) //True Copy// Sub Assistant Registrar cshTo 1. The Commissioner of Income Tax,Central Circle I,Tuticorin. 2. The Deputy Commissioner of Income Tax,circle I, Tuticorin. +1 cc to M/s.M.Swaminathan, Advocate, sr.8395 rsk cokra 25.02.2016